Análisis de los recursos provenientes del aporte parafiscal 3%, en las entidades del estado y la correcta ejecución en los programas del ICBF sobre los recursos obtenidos en la regional Santander, durante la vigencia 2019-2022

Abstract

This project analyzes the most important aspects that have led to the lack of control of the 3% contributions, paid especially by state entities to the Colombian Institute of Family Welfare (ICBF) Santander Regional, being this an essential process for the timely and correct collection of parafiscal contributions in favor of the ICBF. The money collected in a correct and timely manner in the ICBF for the 3% contribution of private, mixed and public companies, together with the proceeds from an adequate control of the state entities, are destined to the payment of the administrative plant and in its great part to the mission object such as prevention and integral protection of early childhood, childhood and adolescence, the strengthening of young people and families in Colombia, providing attention especially to those in conditions of threat, non-observance or violation of their rights. With the above mentioned and taking into account that in the State entities are the companies that represent 52% of the value of the collection, and it is these monies with which it is possible to expand the number of quotas assigned in the different programs offered by the entity for the fulfillment of its mission, and in view of the shortcomings in the control of these contributions, it is proposed to design new formats that allow the control of the contributions paid by the entities, in order to obtain the inputs to be verified in an agile, timely and correct manner, so that a greater number of entities can be audited. The research project was carried out quantitatively, based on the analysis of the different reports obtained from the databases extracted from the applications managed in the collection office.